This notification makes extensive amendments to Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to IV. The changes cover bio-diesel, renewable energy devices, ores and concentrates, railway rolling stock, printed materials, carbonated fruit beverages, and several other goods. The amendment implements GST Council decisions to rationalise rates and correct inverted duty structures.

Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).